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TMI Blog2017 (6) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT credit taken on the basis of photocopy is rejected. The appellant has taken CENVAT credit on the basis of invoices which are not addressed to it and are addressed to its sister concern which is only a technical lapse - the rejection of CENVAT credit on this ground is not legally justified. Appeal allowed - decided partly in favor of appellant. - E/21991/2015-SM - Final Order No. 20482/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of excise. On verification of the Cenvat credit documents of the appellant, it was noticed that they availed Cenvat credit of ₹ 48,889/- on the basis of improper invoices, in as much as, they were photocopies of invoices and some invoices were not in their name; and thereby violated the provisions of Rule 3 and Rule 9 of Central Excise Credit Rules, 2004. These facts were wilfully suppr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le in law as the same has been passed by ignoring the judicial precedents on the issue. He further submitted that the goods have been received by the appellant and the appellant has already submitted the GRN/stock register purchase orders etc which have also been admitted by the department. He further submitted that the receipt of the material in the factory of the appellant is not disputed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. She further submitted that the CENVAT credit taken on the basis of photocopy of the invoices is not permissible under law. She further submitted that the Commissioner (Appeals) has rightly denied the Cenvat credit which has been taken on the basis of the photocopy of the invoices. She relied upon the following decisions in support of her contention. 1) Century Rayon Vs CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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